John Bedrosian v. Cir

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT JOHN C. BEDROSIAN; JUDITH D. No. 18-70066 BEDROSIAN, Petitioners-Appellants, Tax Ct. No. 12341-05 v. COMMISSIONER OF INTERNAL OPINION REVENUE, Respondent-Appellee. Appeal from a Decision of the United States Tax Court Argued and Submitted August 15, 2019 Pasadena, California Filed October 8, 2019 Before: Mary M. Schroeder and Susan P. Graber, Circuit Judges, and Joan H. Lefkow,* District Judge. Opinion by Judge Schroeder * The Honorable Joan H. Lefkow, United States District Judge for the Northern District of Illinois,…